Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 10 of the Spring Statement 2022 policy costings document, published on 23 March 2022, if he will place in the Library the figures for the size of the tax base for VAT on energy saving materials in (a) 2021-22 and (b) each of the years of the forecast horizon consisting of annual expenditure on installations of household renewable energy equipment, insulation, draught stripping and heating controls.

The size of the tax base for the VAT on energy saving materials measure in 2021-22, and the following years in the forecast horizon, is as follows:

- 0 in 2021-22

- £910 million in 2022-23

- £1,090 million in 2023-24

- £1,310 million in 2024-25

- £1,330 million in 2025-26

- £1,420 million in 2026-27